As noted in earlier FAQs, Liability: The General Part, being
liable means that you or your organization is subject to an obligation
or responsibility which the law will enforce. The specifics of
liability for non-profits and charities are found in the places
(often referred to as sources) where the particular details of
liability exist. Like other subjects of our legal system, non-profits
and charities need to be familiar with the three general sources
of liability: contract, statute, and tort. And while there will
be many contractual and tortious liabilities unique to non-profits
and charities, people advising these types of organizations need
particularly to know the statutes which specifically apply.